[Environmental Management Accounting] EMA techniques

EMA Techniques Activity-based costing (ABC) Input/output analysis Lifecycle costing 1. Activity-based costing Environmental-related costs (2C/2R) Attributed directly to a cost center, i.e waste filtration plant Conventional costs Contingent costs Relationship costs Reputational costs Environmental cost Description Problem Conventional costs costs such as raw material and energey costs often hidd.....